Hot rolled stainless steel coil exemption upheld despite width-based objection under customs classification rules.

Hot rolled stainless steel coils of 3.05 mm thickness and 460 mm width were treated as classifiable under Heading 73.15(2), and the width requirement in Chapter Note 1(k) was not accepted as a basis to deny exemption. The Tribunal followed its earlier final order on the same issue and held that Notification No. 197/83-Cus. granted exemption to coils falling under sub-heading (2) without imposing any further disqualifying condition based on width. The goods were therefore held eligible for the notification benefit, and the assessee succeeded on classification and exemption.

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Issues: Whether hot rolled stainless steel coils of 3.05 mm thickness and 460 mm width were entitled to exemption under Notification No. 197/83-Cus. and classifiable under Heading 73.15(2) despite the width requirement in Chapter Note 1(k) to Chapter 73.

Analysis: The Tribunal noted that the identical issue had already been decided in an earlier final order. It was held there that Notification No. 197/83-Cus. granted exemption to hot rolled stainless steel coils falling under sub-heading (2) of Heading 73.15 and did not impose any condition or restriction disqualifying such coils merely because of the width. The goods were therefore treated as classifiable under Heading 73.15(2), and the restrictive reading based on Chapter Note 1(k) was not accepted for denying the notification benefit.

Conclusion: The goods were held eligible for the exemption and the assessee succeeded on classification and benefit of Notification No. 197/83-Cus.

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